You live together without being married
Are you living together without being married in 2011, and are you both registered at the same address in your municipality's records? If so, then you are tax partners when you meet one of the following conditions:
- You have jointly concluded a cohabitation contract before a civil-law notary and you are both adults.
- You jointly have a child.
- You or your partner has a child and the other partner has acknowledged the child.
- You are registered as partners with a pension fund.
- You are the joint owners of the property that is your main place of residence.
Your tax partnership begins at the time that you are both registered at the same address in your municipality's records and ends at the time that you are no longer registered at the same address. Were you both registered at the same address in your municipality's records before 1 January 2011? If so, then your tax partnership begins on 1 January 2011.
What happens when you no longer meet the conditions?
If you don’t meet the conditions anymore, then you are not tax partners. You cannot divide income and deductible items between you. Nor will the partner with no income or little income be refunded the general tax credit.
Will you conclude a cohabitation contract in 2011, jointly buy an owner-occupied property or register your partner for a pension in 2011? If so, then you become tax partners at the time you do so. Are you registered at the same address throughout the year? If so, then you are tax partners for the whole of 2011.